SIREN : 415216530
LUMINIS is a French company founded 28 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de matériel électrique. Based in SEVREMONT (85700), this company of category PME shows in 2021 a revenue of 536 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 535 886 € | 487 647 € | 549 883 € | 542 749 € | 555 851 € | 537 842 € |
| Net income | 3 681 € | -3 882 € | -11 579 € | 10 314 € | 8 767 € | 8 996 € |
| EBITDA | 58 359 € | -11 105 € | -4 043 € | 30 320 € | -4 573 € | 26 098 € |
| Net margin | 0.7% | -0.8% | -2.1% | 1.9% | 1.6% | 1.7% |
In 2021, LUMINIS achieves revenue of 536 k€. Activity remains stable over the period (CAGR: -0.1%). Vs 2020: +10%. After deducting consumption (227 k€), gross margin stands at 309 k€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 58 k€, representing 10.9% of revenue. Positive scissor effect: EBITDA margin improves by +13.2 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4 k€, i.e. 0.7% of revenue. This profit can be retained or distributed to shareholders.
535 886 €
308 561 €
58 359 €
-2 280 €
3 681 €
10.9%
The debt ratio (= Financial debt / Equity x 100) stands at 209%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
208.909%
9.943%
10.919%
1.025
In 2021, the debt ratio of LUMINIS (208.91) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2021, the financial autonomy of LUMINIS (9.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2021, the repayment capacity of LUMINIS (1.02) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 2.0x. Coverage is limited: any activity downturn would jeopardize interest payments.
0.0
1.991
In 2021, the liquidity ratio of LUMINIS (0.00) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2021, the interest coverage of LUMINIS (2.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. Favorable situation: supplier credit is longer than customer credit by 21 days. WCR is negative (-116 days): operations structurally generate cash. Notable WCR improvement over the period (-240%), freeing up cash.
-173 300 €
0 j
21 j
0 j
-116 j
Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions). This range of 23 258€ to 118 796€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 38 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LUMINIS with other companies in the same sector:
The revenue of LUMINIS in 2021 is 536 k€.
Yes, LUMINIS generated a net profit of 4 k€ in 2021.
The headquarters of LUMINIS is located in SEVREMONT (85700), in the department Vendee.
The tax return of LUMINIS is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).
LUMINIS operates in the sector Commerce de gros (commerce interentreprises) de matériel électrique (NAF code 46.69A). See the 'Sector positioning' section above to compare the company with its competitors.